Equalisation levy deduction obligation requires resident payers to withhold levy on cross-border specified services and remit promptly. A resident carrying on business or a non resident with a permanent establishment must deduct the equalisation levy from amounts payable to non residents for specified services; deducted amounts must be remitted to the Central Government by the seventh day of the month following the calendar month of deduction, using the prescribed challan and authorised banking channels, and payable/refundable amounts and related interest or penalty are rounded to the nearest multiple of ten. Failure to deduct does not relieve the assessee from the obligation to remit the levy by the same deadline.